The Financial Aounting Standards Board has released a new implementation guide for the Extensible Business Reporting Language. This guide, the fifth in a series, focuses on modeling other prehensive ine transactions in XBRL.

U.S. GAAP Financial Reporting Taxonomy Implementation Guide—Other prehensive Ine (OCI) will be available at the FASB Web for a 60-day ment period.

The purpose of the guide is to demonstrate the modeling of OCI transactions focusing on changes in and the reclassification out of aumulated OCI. It also provides an overview of OCI elements and their attributes.

The examples in the guide offer examples of mon disclosure presentations in each of the specified areas, but are not meant to be exclusive.

The U.S. GAAP Taxonomy is a list of puter-readable tags in XBRL that allows panies to tag precisely the thousands of pieces of financial data that are included in typical long-form financial statements and related footnote disclosures. The tags allow puters to automatically search for, assemble, and process data so it can be readily aessed and analyzed by investors, analysts, journalists, and regulators.

中文新闻：FASB发布其他综合收益XBRL指南